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Fillmore Central School District – Reserve Funds (2016M-386)
… September 12, 2016. Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, … Fillmore Central School District Reserve Funds 2016M386 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsVillage of Horseheads – Collections (2023M-169)
… of Horseheads (Village) officials properly recorded and deposited collections timely and intact. Key Findings Village officials did not properly … $1,804. Cemetery Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Cayuga County – Court and Trust Funds (2024-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days … concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Minimum Qualifications - Auditors
… is dedicated to attracting bright, capable individuals who will bring energy and commitment to its auditing … is dedicated to attracting bright capable individuals who will bring energy and commitment to its auditing programs …
https://www.osc.ny.gov/jobs/qualifications-auditorsState Comptroller DiNapoli Releases Municipal Audits
… , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie County) The … Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2005-2
Whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage expenses
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Protection of Managed Pollinators (Honey Bees)
… to meet the needs of beekeepers requiring certificates to ship honey bees out of State. It was able to conduct all the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesOpinion 89-64
… NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, §247; VILLAGE LAW, §1-102(1): When purchasing … terms, including price, in the public interest. This is in reply to your inquiry concerning a village which … In the absence of a statutory procedure for determining what a municipality may pay to purchase real property, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Comptroller DiNapoli Releases Municipal & School Audits
… assets reviewed, 148, worth $220,708, were not recorded on the district’s original asset list and 18 assets worth … Surplus fund balance exceeded the 4% statutory limit in two of the last three fiscal years by approximately … the district network and potential loss of important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Unified Court System Bulletin No. UCS-301
… apply the Prepaid Legal Service Benefit for the 2021 calendar year for employees with a status of Active or Paid … the deficiency will automatically be recovered through payroll deduction should the employee later return to the payroll. Agency Actions Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases Audits
… Providers (2015-S-6) Auditors identified vulnerabilities in DOH’s provider enrollment and revalidating procedures that … to ensure that only qualified providers participate in the Medicaid program and prevent improper payments for … component of the premium rate, which is not capped. Based on an analysis of the corresponding impact on the 2013-14 …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Message from the Comptroller – 2023 Financial Condition Report
… continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for … care and other programs. At the same time, new risks to financial stability are emerging. These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerNYS Common Retirement Fund Contacts
… and pensioners. Prior to Ms. Titarchuk’s appointment in August 2019, she had been Deputy CIO since February 2015. She …
https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contactsOpinion 95-9
… credit for attending meetings of committees of a fire company); (pro rating the number of points credited for … for attending meetings of committees of a fire company. (3) A service award program may not provide for pro … firefighters receive credit for attendance at fire company committee meetings pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Financial Condition and Selected Expenses
… New York Racing Association, Inc.’s financial condition and selected expenses. Our audit covers the period January 1, … thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. NYRA’s annual on-track attendance approximates 1.8 million people, and annual allsource wagering on NYRA races (e.g., on-track, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesOpinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Accounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the … to Financial Operations (GFO), Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims … SFS Imaging and Attachment Guidance Record Retention for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … prudent management and long-term perspective.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out during the quarter. Its audited value was $248.5 billion as of March 31, 2023, the end of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarter